BHADOHI INDUSTRIAL DEVELOPMENT AUTHORITY,BHADOHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE LUCKNOW

ITA 325/LKW/2023Status: DisposedITAT Lucknow19 May 2026AY 2016-176 pages
AI SummaryDismissed

What were the facts?

The assessee filed an appeal against the CIT(A)'s order. The appeal was signed and verified by an individual whose designation varied and was not competent to sign the appeal as per the Income Tax Act and Rules. The assessee was also absent during the hearing.

What did the Tribunal hold?

The Tribunal held that the appeal was not maintainable because it was signed and verified by an incompetent person. Therefore, the appeal was dismissed without going into the merits of the case or the delay condonation application.

What were the issues?

Whether an appeal filed before the ITAT is maintainable if it is not signed and verified by a person competent to do so as per the provisions of the Income Tax Act and Rules.

Which sections of the Income-tax Act were involved?

Section 253(6),Section 140

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW BENCH ‘B’, LUCKNOW

Before: SHRI KUL BHARAT, VICE- & ANADEE NATH MISSHRA

PER ANADEE NATH MISSHRA:A.M. (A) This appeal has been filed by the assessee against the impugned appellate order of learned CIT(A)/National Faceless Appeal Centre (NFAC), Delhi dated 16.08.2023 for the AY 2016-17. (B) In this case, assessment order dated 26.12.2018 was passed under section 143(3) of the Act whereby the assessee’s total income was determined at Rs. 7,31,27,354/-; as against the returned income of Nil. The assessee’s appeal against the assessment order was dismissed by the learned CIT(A) vide impugned appellate order dated 16.08.2023. The present appeal has been filed Assessment Year:2016-17 2

by assessee against the aforesaid impugned appellate or

The order continues below.

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